支払手形及び営業未払金

Trade notes and accounts payable

前渡金

Advance payments – trade

受取手形及び営業未収入金

Trade notes and accounts receivable

受取手形及び売掛金

Notes and accounts receivable – trade

受取手形及び売掛金（純額）

Notes and accounts receivable – trade, net

受取手形

Notes receivable – trade

受取手形（純額）

Notes receivable – trade, net

売掛金

Accounts receivable – trade

売掛金（純額）

Accounts receivable – trade, net

関係会社売掛金

Accounts receivable from subsidiaries and associates – trade